• Korean Journal of Cognitive Science
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• v.27 no.2
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• pp.247-273
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• 2016

Previous studies about lying were mainly executed in pressure situations, such as interviews or crime statements, which made people stressed. This study analyzed deceptive and non-deceptive writings in non-pressure situation through K-LIWC program, in which lies are rarely disclosed and hardly damage the liar even upon disclosure, Also, we compared these results with existing studies on lying. On both writing tasks, there were fewer first-person singular pronouns in deceptive writings than in the non-deceptive writings. The variables indicating cognitive complexity were less used by deceptive writings than by non-deceptive writings in first topic, but in the second topic, more were used by deceptive writings than true writings. In particular, previous studies claim that lies contain more negative emotional words while this report shows that lies in non-pressure situations contains more positive and fewer negative emotional words compared to truth. This finding implies that a situation influences the liar's psychological statement, which changes the contents of the lie.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.11
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• pp.637-643
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• 2017

This study analyzed the Quality of Accounting Earning of Investor Relations(IR). For this, we utilized Book-Tax Difference Variability as the proxy of the level of the Quality of Accounting Earning. This study used 2,106 sample data from 2011 to 2016 on the listed firm on KOSPI(Korea Composite Stock Price Index). In short, the study results are as follows. Investor Relation(IR) has a negative relevance with Book-Tax Difference Variability, which agreed with the result of additional analysis using extra sample. According to these results, we can expect that Investor Relations(IR) firms will report more faithful Accounting Earning. This study makes the following fresh contribution to the field. The study result confirms how Investor Relation(IR) affects the Quality of Accounting Earning. We hope that this study will help the development of capital market.

• The Korean Journal of Air & Space Law and Policy
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• v.18
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• pp.325-362
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• 2003

In an effort to enhance the independence of and expertise in military aircraft accident investigation, a permanent accident investigation board should be established. Establishing permanent accident investigation board would render the military accident investigation more reliable and would increase its public esteem. Because there is no provision governing the responsibilities of the investigation and cooperation between civil and military authority in case that both civil and military aircraft are involved, it is necessary to fill this gap by enacting appropriate laws. In case of civil aircraft accident investigation involving a military issue, it would be better to allow military authority to be involved in the investigation. For the betterment of investigation, it is also necessary to provide a field investigator an authority to directly collect relevant information. Since the sole purpose of accident investigation is to prevent the recurrence of aircraft accidents, the scope of information disclosure should be limited and the investigation report shall be used for neither criminal procedure nor disciplinary procedure so that the objectivity of the investigation should be ensured.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.1
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• pp.417-425
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• 2020

In this paper, value relevance of the level of dependence on separate accounts in non-life-insurance companies is studied. As noted by Shim et al. (2015), the separate accounts of insurance companies consist of contracts with different attributes from the general accounts, so it is likely that firm value will vary depending on the insurer's dependence on the separate accounts. Thus, in this paper, an empirical analysis has been conducted using quarterly financial data and stock price data from domestic listed non-life-insurance companies from 2011 to 2018. The analysis shows that variables representing the level of dependence on separate accounts have a significant negative relevance to firm value. These results may suggest that changes in the proportion of a non-life-insurer's separate accounts may result in a change to its firm value under the same net assets and net income scales in aggregate accounts. This study provides management implications for the operation of separate accounts from the perspective of maximizing firm value. In addition, this study suggests that disclosure system improvement would be necessary to more directly report the operational performance of the separate accounts.

• Journal of Veterinary Clinics
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• v.39 no.1
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• pp.9-15
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• 2022

As more veterinary clinics become specialized with the growth of the companion animal market, an increasing number of veterinary clinics perform orthopedic surgery and use orthopedic products, some of which are defective and have side effects. Thus, the present study aimed to prepare fundamental data for the revision and development of manufacturing standards for these products in order to prevent their side effects. We conducted a survey targeting veterinary clinics as consumers and medical device companies as suppliers. Veterinary clinics were surveyed via offline and online methods; 320 clinics that offered orthopedic surgery and approximately 4,000 veterinary clinics that were registered in the Korean Veterinary Medical Association were targeted, and 153 veterinary clinics responded to the survey. The survey for medical device companies, was performed online, targeting 29 companies; 14 companies responded. The number of side effects of orthopedic products was higher in animal orthopedic products than in those for human use. Many consumers tended to suspect that side effects were caused by product defects. To resolve side effects after using orthopedic products, consumers mostly underwent reoperation. Meanwhile, some severe cases proceeded to legal disputes. Similarly, medical device companies, or the suppliers, responded that most side effects occurred in veterinary orthopedic products and that product defects and mistakes in use were the causes. As for most of the follow-up actions for side effects, these companies either reported the issue to those in charge or analyzed and resolved the issues themselves. Therefore, to develop quality products, suppliers should be provided with clear standards for the production, and information disclosure and a report system for side effects should be particularly established to gain consumers' trust regarding the safety of these products.

• Journal of the Korea Fashion and Costume Design Association
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• v.25 no.2
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• pp.45-59
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• 2023

This study aims to find implications for the introduction and practice of ESG by domestic fashion companies by examining the core ESG topics and strategies of Samsung C&T Fashion Division, Kolon FnC, F&F holdings, and Fila. ESG management analysis examined the importance of the criticality evaluation process, critical issues, and implementation strategies for each key topic based on the company's 2021 ESG sustainable management report, and analyzed the relationship with UN SDGs and the GRI. The analysis results are as follows: As for KCGS' ESG rating, Samsung C&T's fashion division, Kolon FnC, and Fila Holdings were rated A, while F&F Holdings was rated B+. The major issues derived from ESG's criticality assessment are environmental issues related to Samsung C&T's fashion division. Kolon FnC was found to have focused on the social sector and F&F Holdings focused on governance structure. After examining the correlation between the ESG core strategies of the investigated fashion companies and the 17 SDGs, the common areas were identified as quality employment, sustainable production and consumption, and climate changes and response. Correlation with the GRI Standards 2021 Index, (GRI 1, GRI 11, and GRI 12 created in 2021) was not reflected. In the future, it will be necessary to have a transparent governance structure that meets global standards, sets measurable goals, and continuously manages them. Other companies should also recognize ESG management processes that embrace various stakeholders and strengthens win-win cooperation to manage risks, and establish mid- to long-term response strategies.

• The Journal of Korea Robotics Society
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• v.18 no.4
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• pp.444-455
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• 2023

In this report, a specialization plan for wearable robots by mission profile was investigated and analyzed to derive an application plan. The final goal of this study was to derive the operating requirements of wearable robots according to specialized plans, and to conduct a specialized study on wearable robots by mission profile through investigation/analysis of specialized plans for each mission profile. In the study, 1) Research on technology trends related to military wearable robots such as patents and papers, 2) Research/analysis of mission profiles to characterize wearable robots, 3) Analysis of wearable robot specialization plans according to mission profiles, and 4) Requirements for wearable robot operation were derived. In the first time of the study, a survey on technology trends related to wearable robots for soldiers such as patents and papers was completed, and a military consultative body was conducted to derive measures to characterize wearable robots. In addition, a survey was conducted on mission profiles, and the second time study derived Key Performance Parameters (KPP) for operational performance, core performance, and system performance based on scenarios by mission profile. However, it is revealed that the KPP derived from the research results was not covered in this paper because it was judged that more in-depth research was needed prior to disclosure. In order to prepare for future battlefield situations and increase the usability of wearable robots, this study was conducted to characterize wearable robots by considering the characteristics of soldiers' equipment according to mission profiles and to characterize wearable robots by mission profile.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.3
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• pp.657-665
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• 2017

The aim of this study was to develop and distribute a dedicated program that can easily calculate the effective dose of a patient undergoing nuclear medicine examinations, and assist in the study of dose of nuclear medicine examinations and information disclosure. The program produced a database of the effective dose per unit activity administered (mSv/MBq) of the radiopharmaceuticals listed in ICRP 80, 106 Report and the fourth addendum, was designed through Microsoft Visual Basic (In Excel) to take the effect of 5 different (Area, Clark, Solomon(=Fried), Webster, Young) of pediatric dose calculation methods and 7 different body surface area calculation methods. The program calculates the effective dose (mSv) when the age, radionuclide, substance, and amount injected in the human body is inputted. In pediatric cases, when the age is entered, the pediatric method is activated and the pediatric method to be applied can be selected. When the BSA (Body Surface Area) formula is selected in the pediatric calculation method, a selection window for selecting the body surface area calculation method is activated. When the adult dose is input, the infant dose and the effective dose (mSv) are calculated automatically. The patient effective dose calculation program of the nuclear medicine examinations produced in this study is meaningful as a tool for calculating the internal exposure dose of the human body that is most likely to be obtained in nuclear medicine examinations, even though it is not the actual measurement dose. In the future, to increase the utilization of the program, it will be produced as an application that can be used in mobile devices, so that the public can access it easily.

• Journal of Intelligence and Information Systems
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• v.25 no.2
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• pp.99-122
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• 2019

According to the recent IDC (International Data Corporation) report, as from 2025, the total volume of data is estimated to reach ten times higher than that of 2016, corresponding to 163 zettabytes. then the main body of generating information is moving more toward corporations than consumers. So-called "the wave of Big-data" is arriving, and the following aftermath affects entire industries and firms, respectively and collectively. Therefore, effective management of vast amounts of data is more important than ever in terms of the firm. However, there have been no previous studies that measure the effects of big data investment, even though there are number of previous studies that quantitatively the effects of IT investment. Therefore, we quantitatively analyze the Big-data investment effects, which assists firm's investment decision making. This study applied the Event Study Methodology, which is based on the efficient market hypothesis as the theoretical basis, to measure the effect of the big data investment of firms on the response of market investors. In addition, five sub-variables were set to analyze this effect in more depth: the contents are firm size classification, industry classification (finance and ICT), investment completion classification, and vendor existence classification. To measure the impact of Big data investment announcements, Data from 91 announcements from 2010 to 2017 were used as data, and the effect of investment was more empirically observed by observing changes in corporate value immediately after the disclosure. This study collected data on Big Data Investment related to Naver 's' News' category, the largest portal site in Korea. In addition, when selecting the target companies, we extracted the disclosures of listed companies in the KOSPI and KOSDAQ market. During the collection process, the search keywords were searched through the keywords 'Big data construction', 'Big data introduction', 'Big data investment', 'Big data order', and 'Big data development'. The results of the empirically proved analysis are as follows. First, we found that the market value of 91 publicly listed firms, who announced Big-data investment, increased by 0.92%. In particular, we can see that the market value of finance firms, non-ICT firms, small-cap firms are significantly increased. This result can be interpreted as the market investors perceive positively the big data investment of the enterprise, allowing market investors to better understand the company's big data investment. Second, statistical demonstration that the market value of financial firms and non - ICT firms increases after Big data investment announcement is proved statistically. Third, this study measured the effect of big data investment by dividing by company size and classified it into the top 30% and the bottom 30% of company size standard (market capitalization) without measuring the median value. To maximize the difference. The analysis showed that the investment effect of small sample companies was greater, and the difference between the two groups was also clear. Fourth, one of the most significant features of this study is that the Big Data Investment announcements are classified and structured according to vendor status. We have shown that the investment effect of a group with vendor involvement (with or without a vendor) is very large, indicating that market investors are very positive about the involvement of big data specialist vendors. Lastly but not least, it is also interesting that market investors are evaluating investment more positively at the time of the Big data Investment announcement, which is scheduled to be built rather than completed. Applying this to the industry, it would be effective for a company to make a disclosure when it decided to invest in big data in terms of increasing the market value. Our study has an academic implication, as prior research looked for the impact of Big-data investment has been nonexistent. This study also has a practical implication in that it can be a practical reference material for business decision makers considering big data investment.

• The Journal of the Korea Contents Association
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• v.12 no.10
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• pp.169-177
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• 2012

Due to the influences of global financial crisis, countries are putting their efforts on the enhancement of appropriateness and transparency of director compensation. In several countries including Germany, the United States, the United Kingdom, France, and Italy, listed companies and financial institutions in certain levels make public announcement for compensations of individual directors, not the averages. Recently, even Asian countries including China, Hong Kong, and Singapore are introducing individual director compensation public announcement policies. On the other hand, in cases of companies, which must submit annual reports, under current Korean capital market laws and enforcement ordinances, they are obligated to mention 'total wage paid to all executives in that business year' on the annual report, but does not have to mention individual wages of each executive. About this, at the 17th national assembly, revised bill for the Securities and Exchange Act for companies to mention wages of each executive. The financial world is opposing to open individual director compensation to the public as they concern about the shrinking of outstanding human resources recruitment, breach of corporate confidence, privacy invasion, deterioration of labor-management relations, and downfall of the executive's management will as director compensation will be standardized downward; however, if public opening of individual director compensation is forced, domestic companies will prepare more objective and rational standards when they calculate director compensations, and moreover, it will prevent arbitrary intervention of dominant shareholders. Therefore, to clearly and efficiently control director compensation, we need regulations for obligating public opening of individual director compensation.